{"version":"1.0","type":"link","title":"Del Mar Addition v. Commissioner","url":"https://uplaw.us/documents/opinion/del-mar-addition-v-commissioner-40-bta-833--974959e34311f77b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/974959e34311f77b.png","thumbnail_width":1200,"thumbnail_height":630}